Bedrift L - Vik i Sogn
- Lappoteket AS
- Levsaman
- Lukasz Adamczyk
- Lars Finden
- Linn Bad AS
- Leikanger Kraft AS
- Linuxlars Hansen
- Lodenkine Translations
- Luster Eigedom AS
- Legevakt Silje Grønningsæter
- Leiv-Johannes Balevik
- Lukasz Rafal Resztak
- Lions Club Vik
- Linda Vibeke Holstad
- Leif Magne Sylvarnes
- Ledvin Wilhelm Dale
- Loopstra Jan A Veterinær